Refund of Swiss dividend tax withholding

I have received dividend payments from Swiss shares held in an ISA (I am UK resident). Swiss authorities have withheld dividend taxes on these, but I have seen online I could claim a refund by submitting a Form 86. Am I allowed to request such a refund even if the shares are held in an ISA and thus no UK taxies are paid on the dividends?

Hi,

Yes. This is special witholding tax that can be refunded by the UK rather than normal witholding tax that you can only claim as Foreign Tax Credit Relief. If you are submitting the form 86, the Swiss authorities will refund this and it should not be claimed from the UK.

Thank you.